The full guide
What is the Beckham Law?
The Beckham Law is the popular name for Spain’s special tax regime for workers moving to Spain, set out in article 93 of the income tax law. It got its nickname when David Beckham moved to Real Madrid in 2003. It lets eligible newcomers be taxed more like non-residents for six tax years, even though they live in Spain.
How it compares with the normal system
| Item | Beckham Law | Normal resident |
|---|---|---|
| Employment income | Flat 24% up to €600,000; 47% above | Progressive rates, up to around 45% to 54% depending on region |
| Foreign investment and rental income | Generally not taxed in Spain | Taxed in Spain |
| Assets abroad (form 720) | No form 720 | Form 720 if over €50,000 |
| Duration | Year of arrival plus the next five | Ongoing |
Who qualifies?
You must not have been tax resident in Spain in the five years before you move, and you must move because of one of the following:
| Reason for moving | Notes |
|---|---|
| Employment contract | With a Spanish employer, or a foreign employer while you work remotely from Spain |
| Digital nomad visa | Remote workers moving on the international teleworker visa |
| Company director | With limits on shareholding, except for startups |
| Entrepreneur | Starting an activity certified as innovative |
| Highly qualified professional | Working for startups or in research and development |
Most ordinary freelancers registering as autónomo don’t qualify, unless their activity counts as entrepreneurial under the startups rules.
How to apply
File form 149 online with the Tax Agency within six months of the date you register with Spanish social security, or of the start date shown on your coverage certificate. Attach evidence of your job or activity. Hacienda then issues a certificate confirming you’re in the regime; give it to your employer so they withhold tax at 24%. Each year you file form 151 instead of the standard Renta.
Family members
Since 2023, your spouse and children under 25 (or any age with a disability) can also join the regime if they move with you, and if their own income stays within the limits. Take advice if family members will work in Spain.
Common mistakes
Missing the six months. The deadline is strict and can’t be extended.
Assuming freelancers qualify. Most standard autónomo activity doesn’t.
Forgetting form 151. You still file a return every year.
Ignoring the exit. Plan for the switch to normal taxation in year seven.
Frequently asked questions
Can digital nomads use the Beckham Law?
Yes. Remote workers moving on the digital nomad visa are one of the qualifying groups, provided the other conditions are met.
Can I leave the regime?
Yes, you can choose to leave it, for example if the normal system becomes better for you, but you can’t rejoin later.
Does it cover my foreign salary?
All employment income, wherever it’s paid, is treated as Spanish and taxed at 24% up to €600,000.
